A bonus issue brings no cash into the company; it changes the composition of equity. For listed companies, earnings per share is restated retrospectively because the number of shares increases.
Related terms
Rights issueAn increase in a company's capital through cash or in-kind contributions by existing or new shareholders.Earnings per shareAn indicator calculated by dividing the net profit attributable to the parent's shareholders by the weighted average number of shares outstanding during the period.Borsa IstanbulThe exchange in Turkey on which shares, debt instruments, derivatives and precious metals are traded.Capital Markets Board (CMB)The independent administrative authority responsible for regulating and supervising capital markets in Turkey.Capital Markets Law No. 6362The principal law governing the operation of capital markets in Turkey, the obligations of issuers and the powers of the CMB.Corporate governance principlesPrinciples set by the CMB for listed companies concerning shareholders, public disclosure, stakeholders and the board of directors.
Last updated: October 22, 2026 · This definition is for general information only.